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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0487.550
(b) Specific Items Classified
425.0487.550 Kunzli Ankle Support. The Kunzli Ankle Support is designed as one piece, with the brace portion built into the shoe portion. Each Kunzli Ankle Support system is custom fitted to the patient, according to a doctor's prescription, by the use of four removable custom moldable stabilizers.
The Kunzli Ankle Support is an off-the-shelf, pre-made item that allows for modification by customizing the four moldable stabilizers. It appears clear that the device is an orthopedic shoe. There is no evidence that the legislature intended to limit its exclusion of "orthopedic shoes" from the definition of "medicine" to those designed to support only the foot and not those designed to support only the ankle. It would be too narrow a reading of the statute and regulation. The phrase "for the foot" in the statute modifies "supportive devices," not "orthopedic shoes." All orthopedic shoes are excluded from the medicine exemption except those conforming to the exceptions in section 6369(3)(A). Since the Kunzli Ankle Support does not meet these exceptions, it does not qualify as a medicine for purposes of the exemption. 1/11/96.